2018 (12) TMI 1272 - HC - GST

Filing of Form GST Tran-I - carry forward of CENVAT Credit - Held that - Petition is disposed off by directing respondent No.4 to take a decision on the representation dated 22.11.2018 (Annexure P-6), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner.

Summary

Issues:
1. Petitioner seeking direction to open GST Portal or accept manually filed Tran-I for Cenvat Credit carry forward.
2. Delay in decision on petitioner's representation by respondent No.4.

Issue 1:
The petitioner, engaged in manufacturing, availed Cenvat Credit under various Acts till 30.6.2017. Post-GST implementation, petitioner migrated to GST and filed incomplete Form GST Tran-I on 27.12.2017, followed by a limited details submission which was accepted. Despite online complaints and reminders, no action was taken. The petitioner moved a representation dated 22.11.2018 to carry forward unutilized Cenvat Credit of ?5,16,561 as on 30.6.2017. The court, without delving into the case's merits, directed respondent No.4 to decide on the representation within a fortnight from the order's receipt, following due process.

Issue 2:
The petitioner's counsel highlighted the lack of action on the representation sent to respondent No.4 on 22.11.2018. The court, after considering the petition and counsel's submissions, disposed of the petition by instructing respondent No.4 to make a decision on the representation within two weeks of receiving the order's certified copy, ensuring a fair hearing to the petitioner and issuing a detailed speaking order in compliance with the law.